RÉSUMÉ DIGEST
ACT 87 (HB 481) 2020 Regular Session Magee
New law states that it is the intent of the legislature to require the legislative auditor to
develop a uniform format for audit reports for local and state auditees that assess, collect, or
receive revenue from pre- or post-adjudication costs, fines, and fees. Provides that the report
shall require the reporting of information that helps to provide a more complete and accurate
understanding of the types of costs, fines, and fees that are assessed, the amounts of the
assessments, how the assessed amounts are collected and disbursed, and the cost of collecting
the assessed amounts.
New law requires the legislative auditor and the La. Supreme Court to:
(1)Require that uniform audit reports include the amounts of all pre- and post-
adjudication court costs, fines, and fees assessed or imposed; the amounts collected;
the amounts outstanding; the amounts retained; the amounts disbursed; and the
amounts received from disbursements.
(2)Develop, supervise, and require the use of uniform, standardized, and consistent
terminology.
(3)Develop reporting schedules to assist auditees with the standardized and uniform
reporting requirements.
New law provides for the review and revision of the reporting schedule and deadlines for
initial implementation of new law.
Effective Aug. 1, 2020.
(Adds R.S. 24:515.2)